In the context of the continuous improvement of the companies, the engineer of processes is and he will see progressively immersed in projects and decisions that have an impact in the economic operations of the companies. The correct definition of the problem, exposition and the election between alternatives, to establish priorities and to seil its proposal to the management, he is subject to it's professional capacity to know how to analyze the nature and magnitude of the economic results in the central objective of the company. The intention of this series and next articles is to examine the concepts connected to a problematic individual and to offer the methodology of how justitying projects of improvements of utilities. In the present work, the handling of the costs and operative income begins with the tie decisions to accept a special order in processing planis.

Each time is expanded the fan of businesses that diversify its product lines as a form to face the competence and to diversify its risk. In reality this situation does not assure the success of the organization. It is possible in certain circumstances to reduce, to eliminate or to prompt some product line. In this third part a cost-volume-utilities (C-V-U) analysis model is proposed for the management of the costs in a business with several production lines.

In the context of the continuous improvement of the companies, the engineer of processes is and he will see progressively immersed in projects and decisions that have an impact in the economic operations of the companies. The correct definition of the problem, exposition and the election between alternatives, to establish priorities and to seil its proposal to the management, he is subject to it's professional capacity to know how to analyze the nature and magnitude of the economic results in the central objective of the company. The intention of this series and next articles is to examine the concepts connected to a problematic individual and to offer the methodology of how justitying projects of improvements of utilities. In the present work, the handling of the costs and operative income begins with the tie decisions to accept a special order in processing planis.

Cada vez se amplía el abanico de empresas que diversifican sus líneas de productos como una forma de enfrentar la competencia y diversificar su riesgo. En realidad esta situación no asegura el éxito de la organización. Es posible en ciertas circunstancias reducir, eliminar o impulsar alguna línea de producto. En esta tercera parte se propone un modelo de análisis costo-volumen-utilidades (C-V-U) para la gestión de los costos en una empresa con varias líneas de producción.